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Mental health and incapacity in Scotland

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Latest Private Client News

Supreme Court finds taxpayer had not made deliberate inaccuracy and that staleness is not relevant to discovery (HMRC v Raymond Tooth)

Supreme Court finds taxpayer had not made deliberate inaccuracy and that staleness is not relevant to discovery (HMRC v Raymond Tooth)

The following Private Client news provides comprehensive and up to date legal information on Supreme Court finds taxpayer had not made deliberate inaccuracy and that staleness is not relevant to discovery (HMRC v Raymond Tooth)

Claimant recovers damages from MIB 24 years after accident—settlement approved, but amount to remain confidential (Johnson v Secretary of State for Transport and MIB)

Claimant recovers damages from MIB 24 years after accident—settlement approved, but amount to remain confidential (Johnson v Secretary of State for Transport and MIB)

Claimant recovers damages from MIB 24 years after accident—settlement approved, but amount to remain confidential (Johnson v Secretary of State for Transport and MIB)

Private Client weekly highlights—13 May 2021

Private Client weekly highlights—13 May 2021

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—13 May 2021

Pension body eyes easing retirement plans transfer process

Pension body eyes easing retirement plans transfer process

The following Private Client news provides comprehensive and up to date legal information on Pension body eyes easing retirement plans transfer process

Featured Private Client content

UK taxation of offshore trusts—inheritance tax

UK taxation of offshore trusts—inheritance tax

An offshore trust is any non-UK resident trust. The liability of trustees of an offshore trust to UK inheritance tax (IHT) is not dependent on the...

Liferent trusts—Scotland

Liferent trusts—Scotland

Liferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both, in the trust property...

Partial deed of revocation of lasting power of attorney

Partial deed of revocation of lasting power of attorney

This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...

Situs of assets for succession and IHT

Situs of assets for succession and IHT

When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets...

Precedents

Deed of appointment terminating discretionary trust

This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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9th Nov
Practice notes

Termination of trusts—beneficiaries

Duty to distribute to the correct beneficiariesOn the termination of the trust, the trustees are under a duty to distribute the trust assets to the...
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9th Nov
Practice notes

Termination of trusts—methods of termination

Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
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9th Nov
Practice notes

Trustees—power of advancement

Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...
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9th Nov
Practice notes

Trust disputes—court jurisdiction and procedure

Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...
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9th Nov
Practice notes

Cayman Islands STAR trusts—common uses

This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes

Bermuda trusts

This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
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Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan
Practice notes

Beddoe applications

When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes

What is an offshore trust?

A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes

Trust disputes—sham trusts

The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...
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9th Nov
Practice notes

Offshore trusts—offshore income gains (OIGs)

Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are either:•non-distributor offshore funds, or...
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9th Nov
Practice notes

Capacity to litigate

On the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without capacity, in them...
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9th Nov
Practice notes

The meaning of relevant property

The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...
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Produced in partnership with Paul Davies of Clarke Willmott 12th Jan
Practice notes

Lifetime gifts

A lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In contrast, gifts...
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9th Nov
Practice notes

Nature and classification of trusts—the three certainties

CertaintyIn order for a settlor to create a private express trust the three certainties must be present, namely:•certainty as to the intention of the...
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9th Nov
Practice notes

Notaries and notarisation—notarisation

The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or...
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9th Nov

Most recent Mental health and incapacity in Scotland content

Practice notes

Coronavirus (COVID-19) implications for dispute resolution in Scotland

Coronavirus (COVID-19) implications for dispute resolution in ScotlandThis Practice Note provides guidance on how the Scottish civil courts are...
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13th May
tag iconScottish Law tag iconCOVID-19
Practice notes

Coronavirus (COVID-19)—Scotland tracker

Coronavirus (COVID-19)—Scotland trackerThis table below contains an archive of news analysis on Scotland and Scots law developments of general...
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12th May
tag iconScottish Law tag iconCOVID-19
Practice notes

Adults with Incapacity (Scotland) Act 2000

Forthcoming changes: On 31 January 2018, the Scottish government launched a consultation on a possible reform of the Adults with Incapacity (Scotland)...
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Produced in partnership with Dorothy Kellas of Gilson Gray LLP 9th Apr
tag iconScottish Law
Practice notes

Glossary of Scottish private client words and expressions

This is a glossary of common words and expressions used in Scottish private client law with the nearest England and Wales equivalent (where relevant)...
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9th Apr
tag iconScottish Law
Practice notes

Continuing and welfare powers of attorney—Scotland

Why grant a power of attorney?Until the coming into force of the Adults with Incapacity (Scotland) Act 2000 (AI(S)A 2000), it was the case that any...
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Produced in partnership with Dorothy Kellas of Gilson Gray 9th Mar
tag iconScottish Law
Practice notes

Guardianship applications in Scotland—court process

This Practice Note describes the court process to appoint a welfare and/or financial guardian to an adult over the age of 16 in Scotland from the...
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Produced in partnership with Karen Jack 9th Mar
tag iconScottish Law
Practice notes

Guardianship applications in Scotland—pre-application matters

This Practice Note summarises the issues to consider before making an application to appoint a welfare and/or financial guardian for an adult over the...
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Produced in partnership with Karen Jack 9th Mar
tag iconScottish Law
Practice notes

Welfare guardianships—Scotland

In this Practice Note, an incapacitated adult is referred to as the ‘adult’.For information on the legislative framework for guardianships, see...
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Produced in partnership with Dorothy Kellas of Gilson Gray 9th Mar
tag iconScottish Law
Practice notes

Administration of financial guardianships—Scotland

This Practice Note answers some Frequently Asked Questions about issues arising in the administration of a financial guardianship.Please see Office of...
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Produced in partnership with Dorothy Kellas of Gilson Gray LLP 9th Mar
tag iconScottish Law
Practice notes

Financial and property guardianships—Scotland

This Practice Note describes who can be appointed as financial guardian to an adult over the age of 16 in Scotland and the steps required to complete...
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Produced in partnership with Dorothy Kellas of Gilson Gray 9th Mar
tag iconScottish Law
Precedents

Continuing and welfare power of attorney

By[name of granter]In favour of[names(s) of Attorney(s)](Continuing and Welfare Attorney(s))[year][Agent details]Ref: [...]I, [name of granter],...
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Produced in partnership with Dorothy Kellas of Gilson Gray 8th Jan
Q&As

Can a Scottish Guardianship Order be used in relation to the sale of a property situated in England?

The international jurisdiction of the Court of Protection is governed by section 63 of the Mental Capacity Act 2005 (MCA 2005) and MCA 2005, Sch 3....
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29th Nov
tag iconScottish Law
Precedents

Execution clause (Scotland)—ordinary execution on behalf of a body corporate, by an authorised signatory, board member or the entity’s secretary

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—ordinary execution by a partner for a partnership or a limited liability partnership, signing firm name on behalf of the firm

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—self-proving execution by a partner for a partnership or a limited liability partnership, signing firm name on behalf of the firm

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—self-proving execution by a company by two directors or a director and the company secretary

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP Subscribed for and on behalf of [Name of Company]   ...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—ordinary execution by a company by the company secretary

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—self-proving execution on behalf of a body corporate, by an authorised signatory, board member or the entity’s secretary

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP Subscribed for and on behalf of [Name of body]   ...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—self-proving execution by two partners, for a limited liability partnership signing own names

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP Subscribed by [ ] as partner of and trustee for the Firm...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—ordinary execution by an attorney acting under a power of attorney

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
tag iconScottish Law

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